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2021 (7) TMI 908 - AT - Central ExciseCENVAT Credit - inputs or not - menthol oil/flakes - Jurisdiction of supplier - sanctity of promulgation of such geographically delimited harbours of privilege - HELD THAT:- From the record of proceedings, it is found that the several independent arguments for setting aside the demand of duties, and the imposition of detriments, was disregarded by the adjudicating authority on the assurance of the finding of lateral jurisdiction on goods not having been supplied - It would, therefore, appear that the adjudicating authority was influenced entirely by the finding of non-manufacture on the part of the supplying units by the coordinate statutory functionary which ceases, owing to nullification by the coordinate bench of the Tribunal, to sustain the impugned order in the absence of any other limb. In the circumstances of these facts as well as the non-consideration of several contentions put forth on behalf of the appellants, the impugned order does not commend itself as redolent of the essential qualifications of being legal and proper - the matter be remanded to the original authority for a fresh determination of the conclusions leading from the evidence available on record - appeal allowed by way of remand.
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